As a business owner, I know how businesses and business owners operate. Many, many businesses operate on the very edge of the law.
Many operate outside of the law if the penalties are not too great. This is common knowledge.
If there is a crack in the "rules" we (businesses) will go through them. We don't make the laws. But we try and work with, and around them.
Don't confuse evasion with avoidance. There is a big gray area between these two things. Avoidance is legal. Evasion must include fraud and that can be very hard to prove.
Read this:
This is poised as "avoidance".
Here are 10 ways to avoid, mitigate, or delay the costs of new tariffs that President-elect Trump has promised for countries like China, Canada, and Mexico:
natlawreview.com
I've personally seen situations where the rules were bent much more than this, getting equipment in and out of China and Mexico.